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A query was made regarding the tax implications of a capital reduction in companies H, A, and B for entity X. The DGT clarifies that entity X must include as income the difference between the cash received and the tax value of its holdings.
Cuestión planteada Repercusión tributaria en la entidad X de las operaciones de reducción de capital de las sociedades H, A y B. En concreto, cómo se calcula el importe de la pérdida y si es admisible la integración en la base imponible del Impuesto sobre Sociedades.
En una reducción de capital con devolución de aportaciones en efectivo, la entidad debe integrar en su base imponible la diferencia entre el dinero devuelto y el valor fiscal de la participación que ostentaba. Si esta diferencia coincide con la pérdida contable, no es necesario realizar ajustes extracontables para determinar la base imponible.
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